J. P. Arce Arce, X. N. García Martínez, A. A. López Jara, and M. E. Ramón Naranjo, “Evaluation of internal control systems in agricultural economic units in the municipalities of Soyaniquilpan and Jilotepec and their influence on business profitability”, VD, vol. 10, no. 4, pp. 78-94, Oct. 2026.